Post Death TrustAdministration


At the death of a loved one, there are legal steps that need to be taken in order to wrap up the final affairs of the decedent and to transfer assets to his or her intended beneficiaries.  When a person has set up and properly funded a living trust, there should be no need for probate proceedings.  However, there are still actions the Trustee must take as part of the “trust administration” process.  These actions are dictated by both the state and the terms of the trust, but generally will include most or all of the following:

  • Required notice to heirs and beneficiaries
  • Collecting and inventorying assets
  • Appraising assets
  • Preparation of the decedent’s final income tax returns
  • Paying final debts and expenses of administration
  • Preparation of fiduciary income tax returns as needed
  • Preparation of estate tax returns, if required
  • Preparation and recording of documents related to real property
  • Filing appropriate claims for exclusion from reassessment of real property
  • Management of trust assets
  • Sub-trust funding
  • Preparation of accountings
  • Distribution to beneficiaries

The complexity of the trust administration process is generally determined by the nature and value of the trust assets and the tax provisions of the trust.  Our experienced attorneys and staff have successfully completed trust administrations ranging from small and relatively simple trust estates to complex, multi-million dollar trust administrations involving disputes with beneficiaries.